Offending Team

What does Offending Team Mean?

The team that has just been assessed a penalty. The offending
team can receive a team penalty or have a penalty assessed to a
particular individual. An offending team can be given a yardage
penalty, lose a down or, in extreme cases, have a player removed
from the team. The offending team is indicated by the direction in
which the referee points while explaining the penalty.

Sporting Charts explains Offending Team

Officials signal the offending team both by pointing in a
particular direction and by announcing whether a penalty was on the
offense, defense, kicking team, or receiving team. Typically, teams
want to avoid taking penalties to keep from losing yards on offense
or giving the other team extra yards when they are on offense. In
addition to yardage, downs can be lost and players can be ejected
in certain situations.